Frequently Asked Questions about Per Capita Tax and Occupation Tax

  1. What is a Per Capita Tax?

    It is a flat rate personal Tax assessed upon all district residents 18 years of age and older.

  2. What is an Occupation Tax?

    It can be a flat rate or value rated (based upon your occupation title) personal Tax assessed upon all district residents that have an occupation.

  3. I didn't receive a Tax Bill or I lost my Tax Bill?

    Contact us via e-mail, postal mail service, by fax, or by telephone for a replacement Tax Bill. Keep in mind failure to receive notice neither excuses nor exonerates you from paying your Tax obligation. Late payments will likely expose your Account to additional charges.

  4. I received a Tax Bill, but I no longer live in this district. Why do I have to pay?

    The Per Capita and/or Occupation Taxes are not calculated on a prorated basis. However, if you were assessed and billed by the same type Taxing Body in multiple districts for the same Tax year you are only liable to pay these Taxes once. To prevent any potential complications you should notify and provide proof of payment to the Tax Collector in the district that has you double assessed.

  5. I just paid my Per Capita and/or Occupation Tax Bill. Why are you billing me?

    Depending on the district where you live Per Capita and/or Occupation Taxes can be billed by three different Taxing Bodies. There can be County, Municipal, and/or School District assessed Taxes.

  6. I just refinanced or sold my home and was told all Taxes are paid?

    The Per Capita and/or Occupation Taxes are personal Taxes. The Taxes that are paid for a Home Refinance, a Real Estate Sale, by your Mortgage Company, etc are Taxes on real property.

  7. What Taxes do I pay that come out of my paycheck?

    On a regular basis there are many Taxes that are automatically deducted from your wages. These deductions may include Taxes with names such as: Local Earned Income Tax, Local Wage Tax, Occupational Privilege Tax, EMS Tax, and LST. None of these Taxes are to be confused with the Per Capita Tax or the Occupation Tax.


Delinquent School Debt Collection Services


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Frequently Asked Questions

  1. The website will only accept payment in full. I would like to make a partial payment.

    To make a partial payment by credit/debit card please call our office and let one of our staff members assist you.

  2. I don't understand what this bill is for?

    Any questions concerning the validity and/or what the student debt consists of should be directed to your School District's Business Office. However, any questions concerning your payment should be made to our office.